Astral Construction Ltd v Revenue and Customs: FTTTx 2 Jul 2013

FTTTx VAT – zero rating – building work – construction of residential care home integrating existing church – whether taken out of zero rating by being works of enlargement, extension, or conversion – Value Added Tax Act 1994 Schedule 5 Group 8 Item 2 – appeal allowed

[2013] UKFTT 374 (TC)
Bailii
Value Added Tax Act 1994
England and Wales

VAT, Construction

Updated: 17 November 2021; Ref: scu.513507